Income Tax Regulations (C.R.C., c. 945)

PART LXXXVIIIDisability-related Modifications and Apparatus

8800 The renovations and alterations that are prescribed for the purposes of paragraph 20(1)(qq) of the Act are

• (a) the installation of

  • (i) an interior or exterior ramp, or

  • (ii) a hand-activated electric door opener; and

• (b) a modification to a bathroom, elevator or doorway to accommodate its use by a person in a wheelchair.

8801 The devices and equipment that are prescribed for the purposes of paragraph 20(1)(rr) of the Act are

• (a) an elevator car position indicator, such as a braille panel or an audio signal, for individuals having a sight impairment;

• (b) a visual fire alarm indicator, a listening device for group meetings or a telephone device, for individuals having a hearing impairment; and

• (c) a disability-specific computer software or hardware attachment.

PART LXXXIXEntities Prescribed with Respect to Certain Rules

International Organizations

• 8900 (1) For the purposes of subparagraph 110(1)(f)(iii) and paragraph 126(3)(a) of the Act, the following international organizations are prescribed:

  • (a) the United Nations; and

  • (b) each international organization that is a specialized agency brought into relationship with the United Nations in accordance with Article 63 of the Charter of the United Nations.

International Non-governmental Organizations

• (2) For the purpose of subparagraph 110(1)(f)(iv) of the Act, the following international non-governmental organizations are prescribed:

  • (a) the International Air Transport Association;

  • (b) the Société internationale de télécommunications aéronautiques; and

  • (c) the World Anti-Doping Agency.

8901 [Repealed, 2013, c. 34, s. 412]

PART LXXXIX.1COVID-19 Wage and Rent Subsidies

8901.1 For the purposes of paragraph (f) of the definition eligible entity in subsection 125.7(1) of the Act, the following entities are prescribed:

• (a) a corporation that meets the following conditions:

  • (i) it is described in paragraph 149(1)(d.5) of the Act,

  • (ii) not less than 90% of the shares, or the capital, of the corporation are owned by one or more Aboriginal governments (as defined in subsection 241(10) of the Act) — or similar Indigenous governing bodies — described in paragraph 149(1)(c) of the Act, and

  • (iii) it carries on a business;

• (b) a corporation that meets the following conditions:

  • (i) it is described in paragraph 149(1)(d.6) of the Act,

  • (ii) all of the shares (except directors’ qualifying shares), or the capital, of the corporation are owned by one or more of

    • (A) an Aboriginal government (as defined in subsection 241(10) of the Act) — or a similar Indigenous governing body — described in paragraph 149(1)(c) of the Act, or

    • (B) a corporation described in this paragraph or paragraph (a), and

  • (iii) it carries on a business;

• (c) a partnership, each member of which is

  • (i) an eligible entity, or

  • (ii) an Aboriginal government (as defined in subsection 241(10) of the Act) — or a similar Indigenous governing body — described in paragraph 149(1)(c) of the Act;

• (d) a partnership, in respect of a qualifying period, if throughout the qualifying period it is the case that

  A ≤ 0.5B

  where

  A

  is the total of all amounts, each of which is the fair market value of an interest in the partnership held — directly or indirectly, through one or more partnerships — by a person or partnership other than an eligible entity, and

  B

  is the total fair market value of all interests in the partnership;

• (e) a person described in paragraph 149(1)(g) or (h) of the Act; and

• (f) a person or partnership that operates a private school or private college.

• 8901.2 (1) For the purposes of paragraph (d) of the definition qualifying period in subsection 125.7(1) of the Act, the prescribed periods are

  • (a) the period that begins on December 20, 2020 and ends on January 16, 2021;

  • (b) the period that begins on January 17, 2021 and ends on February 13, 2021;

  • (c) the period that begins on February 14, 2021 and ends on March 13, 2021;

  • (d) the period that begins on March 14, 2021 and ends on April 10, 2021;

  • (e) the period that begins on April 11, 2021 and ends on May 8, 2021; and

  • (f) the period that begins on May 9, 2021 and ends on June 5, 2021.

• (2) For the purposes of paragraph (g) of the definition base percentage in subsection 125.7(1) of the Act, the percentages determined by regulation in respect of an eligible entity, as defined in that subsection, for each of the qualifying periods referred to in paragraphs (1)(a) to (f) are

  • (a) if the entity’s revenue reduction percentage (as defined in subsection 125.7(1) of the Act) is greater than or equal to 50%, 40%; and

  • (b) in any other case, 0.8 multiplied by the revenue reduction percentage (as defined in subsection 125.7(1) of the Act).

• (3) For the purposes of paragraph (d) of the definition current reference period in subsection 125.7(1) of the Act, the prescribed current reference periods are

  • (a) for the qualifying period referred to in paragraph (1)(a), December 2020;

  • (b) for the qualifying period referred to in paragraph (1)(b), January 2021;

  • (c) for the qualifying period referred to in paragraph (1)(c), February 2021;

  • (d) for the qualifying period referred to in paragraph (1)(d), March 2021;

  • (e) for the qualifying period referred to in paragraph (1)(e), April 2021; and

  • (f) for the qualifying period referred to in paragraph (1)(f), May 2021.

• (4) For the purposes of paragraph (c) of the definition prior reference period in subsection 125.7(1) of the Act, the prescribed prior reference periods are

  • (a) for the qualifying period referred to in paragraph (1)(a), December 2019;

  • (b) for the qualifying period referred to in paragraph (1)(b), January 2020;

  • (c) for the qualifying period referred to in paragraph (1)(c), February 2020;

  • (d) for the qualifying period referred to in paragraph (1)(d), March 2019;

  • (e) for the qualifying period referred to in paragraph (1)(e), April 2019; and

  • (f) for the qualifying period referred to in paragraph (1)(f), May 2019.

• (5) For the purposes of paragraph (b) of the definition rent subsidy percentage in subsection 125.7(1) of the Act, the percentages determined by regulation in respect of an eligible entity, as defined in that subsection, for each of the qualifying periods referred to in paragraphs (1)(a) to (f) are

  • (a) if the eligible entity’s revenue reduction percentage (as defined in subsection 125.7(1) of the Act) is greater than or equal to 70%, 65%;

  • (b) if the eligible entity’s revenue reduction percentage (as defined in subsection 125.7(1) of the Act) is greater than or equal to 50% but less than 70%, the percentage determined by the formula

    40% + (A − 50%) × 1.25

    where

    A

    is the eligible entity’s revenue reduction percentage (as defined in subsection 125.7(1) of the Act); and

  • (c) if the eligible entity’s revenue reduction percentage (as defined in subsection 125.7(1) of the Act) is less than 50%, the percentage determined by the formula

    0.8 × B

    where

    B

    is the eligible entity’s revenue reduction percentage (as defined in subsection 125.7(1) of the Act).

• (6) For the purposes of the definition top-up percentage in subsection 125.7(1) of the Act, the percentage determined by regulation for the qualifying periods referred to in paragraphs (1)(a) to (f) is the lesser of 35% and the percentage determined by the formula

  1.75 × (A − 50%)

  where

  A

  is the entity’s top-up revenue reduction percentage (as defined in subsection 125.7(1) of the Act) for the qualifying period.

• (7) The amount determined by regulation in respect of a qualifying entity (as defined in subsection 125.7(1) of the Act) for the purposes of clause (b)(iv)(B) of the description of A in subsection 125.7(2) of the Act for a week in a qualifying period described in

  • (a) paragraph (c.4) or (c.5) of the definition qualifying period in subsection 125.7(1) of the Act is the greater of

    • (i) the amount determined for the week under subparagraph (a)(i) of the description of A in subsection 125.7(2) of the Act, and

    • (ii) the amount determined for the week under subparagraph (a)(ii) of the description of A in subsection 125.7(2) of the Act;

  • (b) paragraph (c.6) or (c.7) of the definition qualifying period in subsection 125.7(1) of the Act is the greater of

    • (i) $500, and

    • (ii) the lesser of

      • (A) 55% of baseline remuneration (as defined in subsection 125.7(1) of the Act) in respect of the eligible employee determined for that week, and

      • (B) $573; and

  • (c) any of paragraphs (1)(a) to (f) is the greater of

    • (i) $500, and

    • (ii) the lesser of

      • (A) 55% of baseline remuneration (as defined in subsection 125.7(1) of the Act) in respect of the eligible employee determined for that week, and

      • (B) $595.